A Never-Ending Battle Between Privacy and Transparency: The Case of Registers of Beneficial Ownership Before the CJEU

EC Tax Review, Forthcoming

Posted: 19 Apr 2023

Date Written: April 3, 2023

Abstract

This article reviews and critically assesses the recent Grand Chamber judgment of the CJEU on Registers of Beneficial Ownership (RBOs) and the preceding Advocate General’s Opinion. Throughout this analysis, the author pinpoints at certain misconceptions and ponders on the open questions left. The article focuses on the interaction of the transparency principle with the fundamental rights of privacy and data protection. It also considers the potential impact of the judgment on ‘tax-related’ data and on fighting money laundering and tax evasion altogether. It finally, discusses the effect the judgment is expected to have on RBOs across the EU, but also on transparency in general.

Keywords: transparency, register of beneficial ownership, anti-money laundering, privacy, data

JEL Classification: K34, K42, K14

Suggested Citation

Pantazatou, Katerina, A Never-Ending Battle Between Privacy and Transparency: The Case of Registers of Beneficial Ownership Before the CJEU (April 3, 2023). EC Tax Review, Forthcoming , Available at SSRN: https://ssrn.com/abstract=4412543

Katerina Pantazatou (Contact Author)

Universite du Luxembourg ( email )

162a, avenue de la Faïencerie
Luxembourg-Limpertsberg, L-1511
Luxembourg

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